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CITY OF PARIS, TEXAS Statement 9 <br />Statement of Cash Flows (Continued) <br />Proprietary Funds <br />Year Ended September 30, 2021 <br />Water and Sewer <br />Enterprise Fund <br />Reconciliation of Operating Income to Net Cash <br />Provided by Operating Activities <br />Operating Income S 3,217,132 <br />Adjustments to Reconcile Operating Income to Net Cash <br />Provided by (Used in) Operating Activities <br />Depreciation <br />2,910,029 <br />Amortization of Water Rights <br />35,632 <br />Amortization of Asset Retirement Obligation <br />96,700 <br />Decrease (Increase) in Accounts Receivable <br />(284,056) <br />Decrease (Increase) in Inventory <br />(99,083) <br />Decrease (Increase) in Net Pension Asset <br />(208,823) <br />Decrease (Increase) in Deferred Outflows of Resources <br />(2,908,744) <br />Increase (Decrease) in Accounts Payable and Accrued Liabilities <br />75,708 <br />Increase (Decrease) in Customers' Deposits <br />15,473 <br />Increase (Decrease) in Unearned Revenue <br />3,078,369 <br />Increase (Decrease) in Accrued Compensated Absences <br />11,730 <br />Increase (Decrease) in Asset Retirement Obligation <br />2,901,000 <br />Increase (Decrease) in Net Pension Liabilities <br />(4,054) <br />Increase (Decrease) in Net OPER Liabilities <br />33,779 <br />Increase (Decrease) in Deferred Inflows of Resources <br />(11,510) <br />Total Adjustments <br />5,642,150 <br />Net Cash Provided by Operating Activities <br />$ 8,859,282 <br />The accompanying notes to the financial statements are an integral part of this statement. <br />26 <br />